Audit and Attest Standards, Including Clarified Standards
Overview:
Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers
Published on March 28, 2013
Standards and Statements
Overview:
The Standards and Statements web page provides members with links to the standards and statements that the AICPA develops and monitors, and that are issued by the Auditing Standards Board, as...
Published on April 26, 2013
1000-Peer Review Standards
Professional Standards:
Standards for performing and reporting on peer reviews
Published on February 14, 2013
Auditing Standards Boards Revised Quality Control Standards
Executive Summary:
Auditing Standards Board's Revised Quality Control Standard No. 7 was effective 1/1/9
Published on June 22, 2010
Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials May 3-6, 2010
Published on July 15, 2011
Auditing Standards Board
Article:
...The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuer
Published on April 12, 2013
Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials June 21-24, 2010
Published on September 21, 2012
Exposure Drafts of Proposed SASs, SSAEs, and SQCSs
Exposure Draft:
Auditing Standards Board Exposure Drafts of Proposed Statements
Published on April 15, 2013
Meeting Agenda and Materials for August 23-26, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials August 23-26, 2010
Published on July 15, 2011
Meeting Agenda and Materials for July 26-29, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials July 26-29, 2010
Published on July 15, 2011
AICPAs Auditing Standards Board International Convergence Plan
Article:
Auditing Standards Board's Convergence Plan With International Audit and Attest Standards
Published on April 28, 2010
2005 Standards
Professional Standards:
The 2005 Standards provide information on administering, planning, performing, reporting on and the acceptance of peer review by CPA firms (and individuals) enrolled in the AICPA Peer Review Program
Published on February 16, 2010
Audit Standards Board Members Biographies
Article:
The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013
Statements on Auditing Standards
Article:
Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance...
Published on January 08, 2013
Audit and Attest Standards Team
Objectives or Roster:
Part of the Auditing Standards Board's (ASB) mission is to promote high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries...
Published on July 15, 2011